20693
LONDON TRIBUNAL CENTRE Reference No: LON/2008/163
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Appellant/Applicant
Respondents
SEEPER LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: JILL GORT (Chairman)
MRS R S JOHNSON (Member)
Sitting in public in London on 21 May 2008
DIRECTION
under Rule 30(8)
THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 coming on for hearing this day
AND UPON HEARING Ms G Orimoloye, advocate, on behalf of the Respondents and there being no appearance by or on behalf of the Appellant and the appeal having been heard under the provisions of Rule 25 of the Value Added Tax Tribunals Rules 1986
AND THIS TRIBUNAL having heard this appeal and having announced its decision
AND THE parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 that they do not require the said decision to be recorded in a written document in accordance with Rule 30(1) of the said Rules
THIS TRIBUNAL FINDS THAT there is no reasonable excuse for the late payment of the VAT due for the period September 2007
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
JILL GORT
Chairman
Release Date: 29 May 2008
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